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West Seneca Fire District #1 – Purchasing (2017M-272)
… Purpose of Audit The purpose of our audit was to determine whether District officials obtained required …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272LaFayette Central School District - Fixed Assets (2018M-073)
… threshold have a tag identifying them as District property. Review fixed asset records each year and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Key Findings The Board has not provided adequate oversight of financial activity. Treasurers did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesSempronius Fire Company – Financial Activities (2017M-231)
… Fire Company is affiliated with the Three Town Fire District in Cayuga County and provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Challenging a Determination – Article 14 Benefits
… calculated, you may request a hearing and redetermination to be held before a hearing officer. Your request must be in …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determinationLe Roy Central School District – Payroll (2016M-412)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… process and procedures over compensation-related payments for the period July 1, 2014 through February 22, 2016. … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.1 … policy. The Board did not formally adopt its approval for the administrators’ salary payments and benefits such as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Ontario-Seneca-Yates-Cayuga-Wayne BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesSouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… 18, 2015. Background The South Mountain Hickory Common School District is located in the Town of Binghamton in … has 33 resident students who attend Binghamton City School District on a tuition basis. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mEast Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… was to assess the District's progress as of January 2016 in implementing our recommendations in the audit reports released in 2011 and 2013. Background The East Ramapo Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… or, in the alternative, properly used a valid exception to the competitive bidding requirements set forth in New York …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls … benefit corporation that was established in 1991 by an act of the New York State Legislature, at the request of Dutchess …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Nyack Union Free School District – Network User Accounts (2021M-113)
… acceptable use policy. Maintain a current authorized user list. Sensitive information technology (IT) control weaknesses were communicated confidentially in a separate letter to officials. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Tioga Central School District – Cash Management (2020M-83)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… year. Retirement contributions by a participating employer in the New York State and Local Retirement System as billed …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… Purpose of Review The purpose of our review was to assess the City’s progress, as of September 2012, in implementing …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fVillage of Victory – Audit Follow Up (2010M-35-F)
Village of Victory Audit Follow Up 2010M35F
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fVillage of Harriman – Audit Follow Up (2011M-182-F)
… were partially implem … Village of Harriman Audit Follow Up 2011M182F …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fIndian Lake Central School District – Claims Auditing (2016M-15)
… July 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15